27 CFR 17.154 - Spirits contained in intermediate products.

Regulations last checked for updates: Feb 07, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026

View all text of Subpart G [§ 17.141 - § 17.155]

§ 17.154 - Spirits contained in intermediate products.

Spirits contained in an intermediate product are not subject to drawback until that intermediate product is used in the manufacture of a nonbeverage product.

authority: 26 U.S.C. 5010,5111,5123,5206,5273,6065,6091,6109,7213,7652,7805; 31 U.S.C. 9301,9303,9304,9306

source: T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted.

cite as: 27 CFR 17.154